Section 53(1A) in Punjab Goods and Services Tax Rules, 2017
(1A)[ A credit or debit note referred to in section 34 shall contain the following particulars, namely: -(a)name, address and Goods and Services Tax Identification Number of supplier;(b)nature of the document;(c)a consecutive serial number not exceeding sixteen characters, in one multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year;(d)date of issue of the document;(e)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;(f)name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;(g)serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;(h)value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and(i)signature or digital signature of the supplier or his authorised representative.]
